**Exhibit 31.2**

 

I, Richard A. Flynt, certify that:

 

1.     I have reviewedthis quarterly report on Form 10-Q of Immucor, Inc.;

 

2.     Based on my knowledge, this report doesnot contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light ofthe circumstances under which such statementswere made, not misleading with respect to the period covered by this report;

 

3.     Based on my knowledge, the financialstatements, and other financial information included in this report, fairlypresent in all material respects the financial condition, results of operationsand cash flows of the registrant as of, and for,the periods presented in this report;

 

4.   The registrant’s other certifying officer(s) and I are responsible forestablishing and maintaining disclosurecontrols and procedures (as defined in Exchange Act Rules 13a-15(e) and15d-l5(e)) and internal control over financial reporting (as defined inExchange Act Rules 13a-15(f) and 15d-15(f) for the registrant and we have:

 

a)     Designed such disclosure controls and procedures, or caused such disclosurecontrols and procedures to be designed under oursupervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us byothers within those entities, particularly during the periodin which this report is being prepared;

 

b)    Designed such internal control overfinancial reporting, or caused such internal control over financial reportingto be designed under our supervision, to provide reasonable assurance regardingthe reliability of financial reporting and the preparation of financialstatements for external purposes in accordance with generally acceptedaccounting principles;

 

c)     Evaluated theeffectiveness of the registrant’s disclosure controls and procedures andpresented in this report our conclusions about theeffectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

 

d)    Disclosed in this report any change in theregistrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the registrant’sfourth fiscal quarter in the case of anannual report) that has materially affected, or is reasonably likely tomaterially affect, the registrant’s internal controlover financial reporting; and

 

5.     The registrant’s other certifying officer(s) andI have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors andthe audit committee of the registrant’sboard of directors (or persons performing the equivalent functions):

 

a)     All significant deficiencies and material weaknesses in the design oroperation of internal control over financialreporting which are reasonably likely to adversely affect the registrant’sability to record, process, summarize and reportfinancial information; and

 

b)    Any fraud, whether or not material, that involvesmanagement or other employees who have a significant role in the registrant’s internal control over financialreporting.

 

Date: April 2, 2008

 
| /s/ Richard A. Flynt                              |   |
|--------------------------------------------------------|--------|
| Richard A. Flynt,                                      |   |
| Chief Financial Officer  (Principal Financial Officer) |   |

 

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